Browsing by Author "Gorcun, Mer Mer Faruk"

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Creating Digital Transformation Roadmaps for Independent Audit Firms: An Interval-Valued Q-Rung Orthopair Model
(Pergamon-Elsevier Science Ltd, 2026) Gorcun, Mer Mer Faruk; Simic, Vladimir; Sener, Sefer; Durmus, Cem Niyazi; Canakcioglu, Mustafa
The primary objective of this study is to develop a structured digital transformation strategy roadmap that independent audit firms can utilize to manage digital transformation processes effectively. Digital transformation extends beyond integrating Industry 4.0 and advanced technologies into business operations. It necessitates restructuring business models, decision-making frameworks, and stakeholder communication mechanisms. Its implications are critical across all industries. In independent auditing, ensuring data accuracy, enhancing audit process transparency, and meeting speed and quality requirements are becoming increasingly vital. Digital transformation addresses these needs and provides independent audit firms with a sustainable competitive advantage. A review of the existing literature reveals a significant research gap in the identification and prioritization of digital transformation strategies, as well as a lack of comprehensive theoretical studies examining the digital transformation practices of enterprises. This study proposes an integrated decision-making model to address these research and theoretical shortcomings. According to the study results, "providing in-depth analysis with big data analytics and artificial intelligence solutions" is the most essential strategy for managing digital transformation processes. Regarding the applicability of this strategy, "agility" is defined as the most critical and practical criterion. Robustness checks confirm the model's validity and consistency.